Research On The Promotion Effect Of Tax Incentive Policy On Public Welfare Donation Of Enterprises

China’s social public welfare donation includes individual public welfare donation,corporate public welfare donation and other organizations’ public welfare donation,among which corporate public welfare donation plays a pivotal role.From the perspective of the status and role of corporate public donation,it is very necessary to actively develop corporate public donation,which is also supported and encouraged by the state today.As rational economic people,enterprises will inevitably consider the cost of donation when they donate to public welfare,and tax incentive policy is a popular public means to encourage enterprises to participate in public welfare behavior at home and abroad.Therefore,the research on how tax incentive policies promote the development of corporate public donation is an important public issue,which has a good research value.This thesis takes the tax incentive policy of corporate public welfare donation in Z city.It explains the concept of corporate public welfare donation and tax incentive,and expounds the third distribution and other basic theories.On this basis,this paper investigates the status quo of corporate public donation in Z City,sorts out and analyzes the situation and effect of tax incentive policies formulated and implemented by the local authorities,analyzes the existing problems and causes of corporate public donation in Z City,conducts empirical research with the regression model,and finally puts forward relevant policy suggestions.This thesis finds that there are still many problems in tax incentives for public welfare donations in Z City in terms of charitable organizations,pre-tax deductions,forms and methods of donations,and supporting systems and measures.The main reasons include: The legal system of tax preference for corporate public donation is not perfect;Corporate donations are subject to strict tax preferences;The promotion of preferential tax policies is not in place;Enterprises pay less attention to public welfare donations;The information of tax collection and administration is backward,and the application of big data is insufficient.In response to the above questions,this paper puts forward the following suggestions:(1)Create a coordination mechanism for Z city departments to optimize tax governance;(2)Increase the number of eligible public welfare organizations;(3)Simplify the tax preference application procedures in Z City;(4)Strengthen the construction of tax dramatization in Z City;(5)pay more attention to the implementation of tax policies;(6)Deepening the publicity of preferential tax policies.The results of this study are conducive to improving the tax promotion policy system in the field of social public welfare,mobilizing the enthusiasm of enterprises and other social subjects to participate in public welfare donation,and assuming corresponding social responsibilities,so as to better make up for the shortage of public charity resources and promote the sound and rapid development of public charity in Z City.